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内容説明 Wiley CMA Learning System Part 1: Financial Planning， Performance and Control covers the topics of Planning， Budgeting， and Forcasting， Performance Management， Cost Management， Internal Controls， and Professional Ethics. Many of these topics also provide a foundation for the concepts and methodologies that will be the subject of the Part 2 Exam. Containing key formulas， knowledge checks at the end of each topic， study tips， and practice questions， Wiley CMA Learning System Part 1 provides a candidate with what they need to pass Part 1 of the CMA Exam.